Personnel of a lot of accounting often asks about:
How did our company sell a car does Zhang?
Or did our company sell an old equipment how pay taxes processing? Etc.
The 7 Zhang Wu that shares fixed assets to clear for everybody today is handled, offer reference.
Zhang Wu is handled
The 1st
Fixed assets turns into the Zhang Wu processing that clear:
Borrow: Fixed assets clears
Accumulative total depreciation
Borrow: Fixed assets
The 2nd
Raise the Zhang Wu of paid manage charge to handle:
Borrow: Fixed assets clears
Borrow: Bank deposit
The 3rd
Sell and plan the Zhang Wu that raises value added tax handles (if accord with simple and easy plan duty) :
Borrow: Bank deposit
Borrow: Fixed assets clears
Should hand in duty to expend - simple and easy plan duty
The 4th
Plan raise value added tax additional Zhang Wu processing:
Borrow: Fixed assets clears
Borrow: Should hand in duty to expend - surtax cost
The 5th
The enterprise is decreased by 2% impose value added tax, the Zhang Wu of 1% derate part handles:
Borrow: Should hand in duty to expend - simple and easy plan duty
Borrow: The income outside doing business - derate tax cost
The 6th
The company manages the Zhang Wu of 0.05% stamp duty treats fixed assets pay:
Borrow: Fixed assets clears
Borrow: Should hand in duty to expend - stamp duty
The 7th
Fixed assets clears the Zhang Wu processing that turns into increase and decrease as a result:
Borrow: Fixed assets clears
Borrow: Asset deals with accrual
Or conversely.
